by Gabinete técnico del CEF · CEF · tapa blanda · ISBN 9788445433874
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«Plan General de Contabilidad» is the accounting standard of the CEF technical office, published by CEF in paperback (384 pages, in Spanish).
It contains the General Accounting Plan approved by Royal Decree 1514/2007, with its subsequent amendments. It includes the five parts of the standard, an alphabetical index of accounts and a supplement with the chart of accounts. Its application is mandatory for all companies.
Fourth edition, updated to 17 December 2016. It corresponds to Royal Decree 1514/2007, of 16 November, with the reforms introduced by RD 1159/2010 and RD 602/2016.
Reference work for professionals who use accounting in their activity and need up-to-date regulations.
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